Regulatory Capital Reconciliation

	CDT	Parent 2015	Regulatory Adjustments	Remove Cap Rel Trusts	Regulatory Level 1	Add Level 2 Subsidiaries	Regulatory Level 2
Assets		$'000	$'000	$'000	$'000	$'000	$'000
Cash and cash equivalents		136,465		-43,929	92,536	37	92,573
Financial assets - fair value through profit and loss		-		-	-	-	-
Financial assets - held to maturity		1,912,452	-658,054	-	1,254,398	1,989	1,256,387
Swaps with securitisation trusts	26j	-		8,097	8,097	-	8,097
Other swaps		105		-	105	-	105
Swap interest receivable accrued		-		2,786	2,786	-	2,786
Derivative financial instruments		105	-	10,883	10,988	-	10,988
Loans		10,389,455	-	-1,548,188	8,841,267	10	8,841,277
Accounting loss provisions		-7,360	7,360	-		-
Loss provisions included in RWA		-	-7,357	-	-7,357	- 10	-7,367
Loss provisions included in GRCL	50	-	-3	-	-3		-3
Net deferred origination costs & fee revenue	26f	8,536	-	-	8,536	-	8,536
Loans and advances		10,390,631	-	-1,548,188	8,842,443	0	8,842,443
Financial assets - available for sale		37,030		-	37,030	-	37,030
Investments in controlled entities	26d	800		-	800	2,000	2,800
Property, plant and equipment		27,365	-	-	27,365	-	27,365
Intangible assets	9	48,430	-	-	48,430	-	48,430
Capitalised debt raising costs	26f		184	-	184	-	184
Capitalised securitisation startup costs	26f	-	4,936	-	4,936	-	4,936
Intangible assets		48,430	5,120	-	53,550	-	53,550
Deferred tax assets	26e	5,198	-	-2,428	2,770	-	2,770
Other assets		3,777		-3,490	287	97	384
Assets classified as held for sale		-		-	-	-	-
Total assets		12,562,253	-652,934	-1,587,152	10,322,167	4,123	10,326,290

Liabilities
Derivative financial instruments		30,604	-	-	30,604	-	30,604
Deposits		7,777,752	-	-	7,777,752	-	7,777,752
Borrowings		3,912,575	-652,934	-1,579,255	1,680,386	-	1,680,386
Other liabilities		35,186	-	-13,565	21,621	225	21,846
Provisions		18,498	-	-	18,498	-	18,498
Liabilities directly associated with assets classified as held for sale		-	-	-	-	-	-
Total liabilities		11,774,615	-652,934	-1,592,820	9,528,861	225	9,529,086
Net assets		787,638	-	5,668	793,306	3,898	797,204

Member funds
Credit loss reserve	50	18,245		-	18,245	-	18,245
Redeemable preference share reserve	3	2,667		-	2,667	-	2,667
Available for sale reserve	3	13,618		-	13,618	-	13,618
Asset revaluation reserve	3	-		-	-	-	-
Cash flow hedge reserve	3,11	20,533		-	20,533	-	20,533
Business combination reserve	3	9,590		-	9,590	-	9,590
Reserves		23,587	-	-	23,587	-	23,587
Retained earnings	2	764,051	-	5,668	769,719	3,898	773,617
Total member funds		787,638	-	5,668	793,306	3,898	797,204